A report on Fixed tax, Poll tax and Tax

A fixed tax is a lump sum tax that is not measured as a percentage of the tax base (income, wealth, or consumption).

A poll tax, also known as head tax or capitation, is a tax levied as a fixed sum on every liable individual (typically every adult), without reference to income or resources.

Fixed taxes like a poll tax or sin tax are often considered regressive, but could have progressive effects if applied to luxury goods and services.

It was a fixed tax per adult resident, but there was a reduction for those with lower household income.

It is an example of the concept of fixed tax.

In U.S. constitutional law, for instance, direct taxes refer to poll taxes and property taxes, which are based on simple existence or ownership.